Sales and Use Tax Annotations

Annotation 550.1400

(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS

550.1400 Specific Charge. Under a union agreement, employees of a restaurant are entitled to two meals a day or $1 in lieu thereof. It is the employer's practice to pay each employee the $1 meal allowance as an addition to earnings and to deduct this amount when meals are consumed, without regard to the actual retail value of such meals. The $1 meal allowance is a specific charge for meals and is subject to tax. 7/30/65.

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